Statements (47)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
GST return form
|
| gptkbp:amendmentAllowed |
yes
|
| gptkbp:amendmentFrequency |
monthly
|
| gptkbp:appliesTo |
taxable outward supplies
|
| gptkbp:citation |
https://www.gst.gov.in/gstr1
|
| gptkbp:compatibleWith |
TCS collectors
TDS deductors composition scheme taxpayers input service distributors non-resident taxable persons |
| gptkbp:connectsTo |
gptkb:GSTR-3B
GSTR-2A |
| gptkbp:contains |
credit notes
invoice details debit notes revised invoices |
| gptkbp:date |
11th of next month
|
| gptkbp:excludes |
exempted supplies
nil-rated supplies reverse charge supplies |
| gptkbp:filingDate |
registered GST taxpayers
|
| gptkbp:filingMethod |
online
offline |
| gptkbp:filingSystem |
Invoice Furnishing Facility (IFF)
|
| gptkbp:frequency |
monthly
quarterly |
| gptkbp:governingBody |
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
|
| https://www.w3.org/2000/01/rdf-schema#label |
GSTR-1
|
| gptkbp:introducedIn |
2017
|
| gptkbp:language |
gptkb:Hindi
English |
| gptkbp:lateFee |
applicable
|
| gptkbp:notified |
gptkb:Government_of_India
|
| gptkbp:penalty |
applicable for late filing
|
| gptkbp:portal |
gptkb:GSTN
|
| gptkbp:purpose |
report outward supplies
|
| gptkbp:relatedTo |
gptkb:Goods_and_Services_Tax
|
| gptkbp:requires |
B2B transactions
B2C transactions all regular GST registered persons |
| gptkbp:section |
Section 37 of CGST Act
|
| gptkbp:threshold |
aggregate turnover above Rs 5 crore (monthly)
aggregate turnover up to Rs 5 crore (quarterly) |
| gptkbp:usedIn |
gptkb:India
|
| gptkbp:bfsParent |
gptkb:CGST
gptkb:Goods_and_Services_Tax_(GST)_in_India |
| gptkbp:bfsLayer |
7
|